{"id":61441,"date":"2026-06-27T12:25:42","date_gmt":"2026-06-27T06:55:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bmw-india-p-ltd-v-acit-2025-215-itd-21-delhi-trib\/"},"modified":"2026-06-27T12:25:42","modified_gmt":"2026-06-27T06:55:42","slug":"bmw-india-p-ltd-v-acit-2025-215-itd-21-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bmw-india-p-ltd-v-acit-2025-215-itd-21-delhi-trib\/","title":{"rendered":"BMW India (P.) Ltd. v. ACIT (2025) 215 ITD 21 (Delhi) (Trib.)"},"content":{"rendered":"<p>DRP issued directions under section 144C(5) on 22-04-2022, and TPO passed an order giving effect to the DRP direction on 20-05-2022 and subsequently, an assessment order came to be passed on 28-06-2022. Since the assessment order was passed beyond the period of limitation prescribed under section 144C(13), the same was set aside.(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C: Reference to dispute resolution panel-Limitation-Final assessment order dated 28-06-2022 was passed after DRP directions on 22-4-2022-Beyond the time limit prescribed under section 144C(13)  Barred by limitation-Order was quashed.[S.92CA, 144C(13)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61441","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fYZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61441"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61441\/revisions"}],"predecessor-version":[{"id":61442,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61441\/revisions\/61442"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}